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2022 (4) TMI 1476 - CESTAT MUMBAISeeking permission for withdrawal of appeal - Refund claim - jurisdiction of tribunal - appropriate forum - Revenue contends that this matter is excluded from the jurisdiction of Tribunal as it pertain to rebate of tax arising from export and that, in terms of section 86 of Finance Act, 1994, redressal lies before the Government of India in revisionary jurisdiction. HELD THAT:- The issue pertains to the refund of tax on input services that are not claimable for refund under rule 5 of CENVAT Credit Rules, 2004 by an exporter by reason of ineligibility for taking of credit. Consequently, these are to be dealt with under the appropriate provisions of Central Excise Rules, 2002 as applicable to Finance Act, 1994. The appeal is sought to be withdrawn to seek remedies available under law - Appeal is dismissed as withdrawn with liberty granted to the appellant to seek remedy with the appropriate authority prescribed by law.
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